Algunas notas sobre la extrafiscalidad y su desarrollo en el derecho tributario

Abstract

The tax use for extra-tax purposes presents problems in respect to the principles of tributary justice. However, the Constitutional Court has legitimized its use when pursuing constitutional objectives and always consider weighing assets and public interests. The extra-tributary taxes distinguish fundamentally between certain extra-tributary taxes that intend to dissuade from determined behaviour of peoples tendencies to damage the environment, for example, environmental taxes; those taxes with extra-tributary objectives which normally contain determined tax benefits to accomplish constitutional goals.
In the first case, the extra-tributary efficiency is maximum when the tax collection is zero. In second case, the introduction of tax incentives are justified under the tax law when they are not regulated in an arbitrary form and are proportionally pursued for the extra-tributary objective.